%0 Journal Article
%T Analysis of the Implementation of Global Tax Reform in the Area of Deoffshorization and Erosion of the Tax Base and Its Possible Consequences for the Russian Federation
%A Boboshko, D.Y.
%A Teplyakova, Y.S.
%K multinational enterprises, BEPS, Pillar 2, double taxation, tax havens, double tax treaty
%J Auditor
%D 2025
%N 11
%P 6
%I INFRA-M Academic Publishing LLC.